# The Finance Act, 2022, Section 27: Amendment of section 115BBD

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/27/

## Text

Amendment of section 115BBD. 27.  In section 115BBD of the Income-tax Act, after sub-section (3), the following sub-section shall be inserted with effect from the 1st day of April, 2023, namely:— "(4) The provisions of this section shall not apply to any assessment year beginning on or after the 1st day of April, 2023.".

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